Consolidated statement

of financial position
as at 31 December 2023
(expressed in thousands of Euroland currency units, except per share amounts)

IAS 1.51(c) Notes 31 Dec 31 Dec

IAS 1.51(d-e) 2023 2022
Equity and liabilities
Equity
Equity attributable to owners of the parent
IAS 1.54(r) Share capital 21.1 13,770 12,000
IAS 1.78(e) Share premium 21.2 19,645 3,050
IAS 1.78(e) Other components of equity 21.3 2,265 (392)
IAS 1.54(r) Retained earnings 49,076 37,041
Equity attributable to owners of the parent 84,756 51,699
IAS 1.54(q) Non-controlling interest 713 592

IAS 1.55 Total equity 85,469 52,291

Liabilities
IAS 1.60
Non-current
IAS 1.69
IAS 1.55 Pension and other employee obligations 22.3 10,386 13,642
IAS 1.54(m) Borrowings 15.5 21,070 21,265
IFRS 16.47(b) Lease liabilities 13 31,194 33,003
IAS 1.54(o)
Deferred tax liabilities 16 2,939 340
IAS 1.56
IAS 1.55 Other liabilities 25 620 –
Non-current liabilities 66,209 68,250

IAS 1.60
Current
IAS 1.69
IFRS 5.38 Liabilities included in disposal
20 – 449
IAS 1.54(p) group classified as held for sale
IAS 1.54(l) Provisions 23 1,215 3,345
IAS 1.55 Pension and other employee obligations 22.3 1,467 1,496
IAS 1.54(m) Borrowings 15.5 4,815 3,379
IFRS 16.47(b) Lease liabilities 13 2,522 2,506
IAS 1.54(k) Trade and other payables 24 8,497 6,550
IAS 1.54(n) Current tax liabilities 4,174 930
IAS 1.54(m) Derivative financial instruments 15.4 – 160
IAS 1.55 Contract and other liabilities 25 2,658 3,375
Current liabilities 25,348 22,190

IAS 1.55 Total liabilities 91,557 90,440

IAS 1.55 Total equity and liabilities 177,026 142,731

Illustrative Corporation Group: IFRS Example Consolidated Financial Statements – 31 December 2023 9